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Section 105 of Evidence Act Burden of proving that case of accused comes within exceptions. ––When a person is accused of any offence, the burden of proving the existence of circumstances bringing the case within any of the General Exceptions in the Indian Penal Code (45 of 1860), or within any special exception or proviso contained in any other part of the same Code, or in any law defining the offence, is upon him, and the Court shall presume the absence of such circumstances. Illustrations (a) A, accused of murder, alleges that, by reason of unsoundness of mind, he did not know the nature of the act. The burden of proof is on A.
Refer the following summarized Balance Sheet of Roy Ltd. as on 31‐3‐2023:
Refer the following summarized Balance Sheet of Roy Ltd. as on 31‐3‐2023:
Ratio of net profit before interest and tax to sales is:
If the MOS = 20,000 units and PV ratio is 60%. Calculate profit if revenue per unit is 4.
A firm uses 70% debt financing at 10% interest. Its ROE rises despite flat operating profits. What explains this phenomenon?
Refer the following summarized Balance Sheet of Roy Ltd. as on 31‐3‐2023:
Refer the following summarized Balance Sheet of Roy Ltd. as on 31‐3‐2023:
What does the Basic Defense Interval ratio measure?
Which of the following formulae correctly calculates the Operating Profit Margin?
Champion Ltd. define following data for calculating Current Ratio:
Current Assets Rs.20,00,000 ,
Inventories Rs.10,00,000 ,
Working Capital Rs.12, 00,000.